Taxation, wealth, and saving /

Saved in:

Bibliographic Details
Author / Creator:	Bradford, David F., 1939-
Imprint:	Cambridge, Mass. : MIT Press, ©2000.
Description:	1 online resource (xix, 540 pages) : illustrations
Language:	English
Subject:	Income tax -- United States. Spendings tax -- United States. Taxation of articles of consumption -- United States. Saving and investment -- United States. Income tax. Saving and investment. Spendings tax. Taxation of articles of consumption. United States. Electronic books.
Format:	E-Resource Book
URL for this record:	http://pi.lib.uchicago.edu/1001/cat/bib/11106806

Hidden Bibliographic Details
ISBN:	0585240213 9780585240213 0262024705
Digital file characteristics:	text file PDF
Notes:	Includes bibliographical references and index. English. Print version record.
Summary:	"The papers in this volume reflect David F. Bradford's dual experience as a theoretical economist and as Deputy Assistant Secretary of the United States Treasury for Tax Policy and Director of the Treasury's Office of Tax Analysis. While as the Treasury, Bradford was involved in producing the 1977 report entitled Blueprints for Basic Tax Reform. Blueprints describes two models for fundamental income tax reform. Eventually Bradford became convinced that the politically unpopular consumption-based model was the superior one. Since leaving the Treasury, much of his professional focus has been on economic analysis of the income tax system and on tax policy advocacy." "This book is divided into four parts. Part I covers the broad issues involved in comparing income to consumption as a tax base. Part II, which presents some of the most interesting analytical challenges concerning income and consumption taxes, contains the most technical papers in the collection. Part III addresses the potential deployment of the consumption approach to taxation. Moving in another direction, Part IV focuses on savings and investment, in particular the gap between the statistical evidence of rates of saving and investment and the economic theory that describes this behavior."--Jacket.
Other form:	Print version: Bradford, David F., 1939- Taxation, wealth, and saving. Cambridge, Mass. : MIT Press, ©2000 0262024705

Table of Contents:

I. Income and Consumption Taxation: Basic Concepts and Broad Policy Issues
1. The Case for a Personal Consumption Tax
2. The Choice between Income and Consumption Taxes
3. On the Incidence of Consumption Taxes
4. Fundamental Issues in Consumption Taxation
II. Income and Consumption Taxation: Theoretical Tools and Issues
5. Tax Neutrality and the Investment Tax Credit
6. The Economics of Tax Policy toward Savings
7. Issues in the Design of Savings and Investment Incentives
8. The Incidence and Allocation Effects of a Tax on Corporate Distributions
9. A Problem of Financial Market Equilibrium When the Timing of Tax Payments Is Indeterminate
10. Pitfalls in the Construction and Use of Effective Tax Rates / David F. Bradford and Don Fullerton
III. Income and Consumption Taxation: Transition, Complexity, and Implementation
11. Transition to and Tax-Rate Flexibility in a Cash-Flow
Type Tax
12. What's in a Name? Income, Consumption, and the Sources of Tax Complexity
13. Treatment of Financial Services under Income and Consumption Taxes
14. Fixing Realization Accounting: Symmetry, Consistency, and Correctness in the Taxation of Financial Instruments
IV. Economically Meaningful Measures of National Saving
15. Market Value versus Financial Accounting Measures of National Saving
16. What Is National Saving? Alternative Measures in Historical and International Context.

Taxation, wealth, and saving /

Similar Items